GST judgments · Batch 28

2 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

1. Siya Seth, Proprietor—Spherion Solutions v. Additional Commissioner (Adjudication), CGST Delhi North & Ors.
   Delhi High Court · 2026-09-24 · W.P.(C) 14095/2026 and connected matters · section 122 penalties on 154 noticees in a fake-invoice case went to the section 107 appeal; limitation and jurisdiction turn on the record.
2. Satwa Solutions v. State Tax Officer
   Kerala High Court · 2026-09-26 · WA No. 1886 of 2026 · a taxpayer who stayed silent on a GST notice and order until recovery began, saying it never saw them on the portal, lost its writ.